Sales and use tax; nexus for out-of-state businesses. (SB962)

Introduced By

Sen. Emmett Hanger (R-Mount Solon)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Sales and use tax; nexus for out-of-state businesses. Provides that storage of inventory in the Commonwealth is sufficient nexus to require out-of-state businesses to collect sales and use tax on sales to customers in the Commonwealth. Read the Bill »


Bill Has Passed


01/03/2017Prefiled and ordered printed; offered 01/11/17 17101775D
01/03/2017Referred to Committee on Finance
01/23/2017Impact statement from TAX (SB962)
01/25/2017Reported from Finance (16-Y 0-N) (see vote tally)
01/26/2017Constitutional reading dispensed (40-Y 0-N) (see vote tally)
01/27/2017Read second time and engrossed
01/30/2017Read third time and passed Senate (40-Y 0-N) (see vote tally)
02/02/2017Placed on Calendar
02/02/2017Read first time
02/02/2017Referred to Committee on Finance
02/06/2017Impact statement from TAX (SB962)
02/13/2017Reported from Finance (15-Y 7-N) (see vote tally)
02/14/2017Read second time
02/15/2017Read third time
02/15/2017Passed House (79-Y 20-N)
02/15/2017VOTE: PASSAGE (79-Y 20-N) (see vote tally)
02/17/2017Bill text as passed Senate and House (SB962ER)
02/17/2017Signed by Speaker
02/20/2017Signed by President
02/21/2017Enrolled Bill Communicated to Governor on 2/21/17
02/21/2017G Governor's Action Deadline Midnight, March 27, 2017
02/21/2017Impact statement from TAX (SB962ER)
03/24/2017Governor's recommendation received by Senate
04/05/2017Enacted, Chapter 808 (effective 7/1/17)
04/05/2017Senate concurred in Governor's recommendation (38-Y 2-N) (see vote tally)
04/05/2017G Emergency clause added by Governor's recommendation
04/05/2017House concurred in Governor's recommendation (83-Y 16-N)
04/05/2017VOTE: ADOPTION EMERGENCY (83-Y 16-N) (see vote tally)
04/05/2017G Governor's recommendation adopted
04/05/2017Reenrolled bill text (SB962ER2)
04/05/2017Signed by President as reenrolled
04/05/2017Signed by Speaker as reenrolled
04/05/2017Enacted, Chapter 808 (effective 6/1/17)
04/05/2017G Acts of Assembly Chapter text (CHAP0808)


This bill was discussed on the floor of the General Assembly. Below is all of the video that we have of that discussion, 2 clips in all, totaling 3 minutes.

Duplicate Bills

The following bills are identical to this one: HB2058.